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The Niagara-Wheatfield School District will begin collecting property taxes Tuesday that reflect rates recently adopted by the School Board.

Kerin Dumphrey, school business executive, said the 1999-2000 tax bills, which were mailed out late last week, carry an average increase of 4.06 percent for the four towns in the district.

The increases vary from town to town because of the difference in each one's tax equalization rate implemented by the state, he noted.

The difference of the increases between homestead and non-homestead properties is attributed to total property values, Dumphrey explained.

He said there is a lesser increase on commercial and industrial property taxes because those land values are staying the same or shrinking.

The value of homestead properties, meanwhile, is on the rise, he said.

The tax rates in the Town of Niagara are $17.09 per $1,000 for homestead properties, up 4.7 percent from 1998-99, and $23.92 for non-homestead, up 4.1 percent.

For Wheatfield, the homestead rate is $16.03, up 4.1 percent, and non-homestead is $22.64, up 3.8 percent.

In Cambria, the homestead rate is set at $15.40, up 4.8 percent, while the non-homestead rate is $22.51, up 5.9 percent.

For parcels in the Town of Lewiston, the homestead rate is $15.12, up 5.3 percent, and $21.09, up 4.7 percent.

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